Procedure of service tax registration and documents required with effect from 01/03/2015

No. 137/22/2012-Service Tax ( Part-I)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise
and Customs

Service Tax Wing


New Delhi,
the 28th February, 2015





The legal provisions for registration in service tax are
contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax
Rules, 1994 and the Service Tax (Registration of Special Category of Persons)
Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 and
Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the
procedural aspects of registration in service tax.


In supercession of Order No. 2/2011-Service Tax dated
13-12-2011, the Central Board of Excise and Customs specifies the following
documentation, time limits and procedure with respect to filing of registration
applications for single premises, which shall come into effect from 1-3-2015.


General procedure


Applicants seeking registration for a single
premises in service tax shall file the application online in the Automation of
Central Excise and Service Tax (ACES) website in Form


Registration shall mandatorily require that the
Permanent Account Number (PAN) of the proprietor or the legal entity being
registered be quoted in the application with the exception of Government
Departments for whom this requirement shall be non-mandatory. Applicants, who
are not Government Departments shall not be granted registration in the absence
of PAN. Existing registrants, except Government departments not having PAN
shall obtain PAN and apply online for conversion of temporary registration to
PAN based registration within three months of this order coming into effect,
failing which the temporary registration shall be cancelled after giving the
assessee an opportunity to represent against the proposed cancellation and
taking into consideration the reply received, if any.


E-mail and mobile number mandatory: The
applicant shall quote the email address and mobile number in the
requisite column of the application form for communication with the department.
Existing registrants who have not submitted this information are required to
file an amendment application by 30-4-2015.


Once the completed application form is filed in
ACES, registration would be granted online within 2 days, thus initiating
trust-based registration. On grant of registration, the applicant would also be
enabled to electronically pay service tax.


Further, the applicant would not need a signed
copy of the Registration Certificate as proof of registration. Registration
Certificate downloaded from the ACES web site would be accepted as proof of
registration dispensing with the need for a signed copy.


Documentation required


The applicant is required to submit a self attested copy
of the following documents by registered post/ Speed Post to the
concerned Division, within 7 days of filing the Form ST-1 online,
for the purposes of verification:-


Copy of the PAN Card of the proprietor or the legal entity


Photograph and proof of identity of the person
filing the application
namely PAN card, Passport, Voter
Identity card, Aadhar Card, Driving license, or any other Photo-identity card
issued by the Central Government, State Government or Public Sector


Document to establish possession of the
premises to be registered
such as proof of ownership, lease or
rent agreement, allotment letter from Government, No Objection Certificate from
the legal owner.


Details of the main Bank Account.


Memorandum/Articles of Association/List of Directors.


Authorisation by the Board of
for the person filing the application.


Business transaction numbers obtained from
other Government departments or agencies
such as Customs
Registration No. (BIN No), Import Export Code (IEC) number, State Sales
Tax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which
have been issued prior to the filing of the service tax registration


Where the need for the verification of premises
arises, the same will have to be authorised by an officer not below the rank of
Additional /Joint Commissioner.


The registration certificate may be revoked by the
Deputy/Assistant Commissioner in any of the following situations, after giving
the assessee an opportunity to represent against the proposed revocation and
taking into consideration the reply received, if any:


premises are found to be  non existent or
not in possession of the assessee.

documents are received within 15 days of the date of filing the  registration application.

documents are found to be incomplete or incorrect in any respect.

The provisions of sub-rules (5A) and (6) of rule 4
of the Service Tax Rules, 1994 may be referred to regarding change in any
information or details furnished by an assessee and transfer of business to
another person, respectively. Similarly, sub rule (7) of the Service Tax Rules,
1994 may be referred to in case a registered person ceases to provide the
service for which he has been granted registration.


Paragraph 2.0 of Circular 97/8/2007-Service Tax
dated 23-8-2007 consisting of sub-paragraphs 2.1 to 2.7 may be treated as
withdrawn since there have been changes in the relevant legal provisions since
the issuance of that Circular. The current legal provisions in the Service Tax
Rules, 1994 and the Service Tax (Registration of Special Category of Persons)
Rules, 2005 may also be referred to.



(Himani Bhayana)

Under Secretary (Service Tax)




Principal Chief Commissioners/Chief Commissioners of Central Excise/Service Tax
Principal Directors General/Directors General Service Tax/Systems/Audit/Central
Excise Intelligence

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